chrome/browser/background_sync: Use BUILDFLAG for OS checking

Use BUILDFLAG(IS_XXX) instead of defined(OS_XXX).

Generated by `os_buildflag_migration.py` (https://crrev.com/c/3311983).

R=thakis@chromium.org

Bug: 12340436
Test: No functionality change
Change-Id: I74080ea8518bb7fc436e63f78e17ca5c10d60546
Reviewed-on: https://chromium-review.googlesource.com/c/chromium/src/+/3392668


Reviewed-by: Nico Weber <thakis@chromium.org>
Commit-Queue: Xiaohan Wang <xhwang@chromium.org>
Cr-Commit-Position: refs/heads/main@{#959819}